WVC 11 - 13 M- 7
§11-13M-7. Annual computation of the number of new jobs held by
full-time employees.
(a) The eligible taxpayer shall annually determine the number
of new jobs held by full-time permanent employees of the eligible
taxpayer in the taxable year by calculating the average number of
full-time employees holding jobs for each month of the taxable year
by averaging the beginning and ending monthly employment of
full-time employees, then totaling the monthly averages and
dividing that total by twelve.

(b) The eligible taxpayer shall also annually determine the
number of new jobs filled during the taxable year by full-time
employees of the eligible taxpayer employed at a new consumer-ready
wood product manufacturing facility, or at a new consumer-ready
wood product line at an existing manufacturing facility, located in
this state that is owned or operated by the eligible taxpayer, by
calculating the average number of new jobs held by full-time
employees for each month of the taxable year by averaging the
beginning and ending monthly employment of full-time employees
holding new jobs, then totaling the monthly averages and dividing
that total by twelve.

(c) Preexisting jobs carried over from a corporation or other
entity merged with the taxpayer, and not reflective of a true
increase in the number of new jobs in West Virginia, or preexisting
jobs formerly in place with a contract service provider which are
taken over or supplanted by the internal operations of thetaxpayer, or any other increase in the count of jobs in place with
a taxpayer which is not reflective of new jobs, as defined in
section two of this article, shall not count as new jobs for
purposes of the credit allowed under this article.

(d) The tax commissioner may prescribe by rule alternative
methods for determining the number of jobs held by full-time
permanent employees in the taxable year upon a finding by the tax
commissioner that an alternative method is appropriate for
ascertaining an accurate and realistic determination of new jobs
held by full-time employees in the taxable year. For purposes of
prescribing alternative methods, the tax commissioner may require
the deduction or inclusion of jobs in place with contract service
providers that provide or at any time provided any service to any
eligible taxpayer or to any member of the affiliated group related
to any eligible taxpayer or to any one or more entities related to
the eligible taxpayer: Provided, That deduction, or inclusion of
those jobs shall only pertain to jobs held by employees of the
contract service provider that are attributable or that were
formerly attributable to the service provided by the contract
service provider to the taxpayer. The tax commissioner may require
any deconsolidation of any filing entity, or may require an
alternative method based on separate accounting, unitary
combination, combination of the affiliated group or combination of
the taxpayer and one or more entities related to the taxpayer, or
any other method determined by the tax commissioner to beappropriate for ascertaining an accurate and realistic
determination of new jobs held by full-time employees in the
taxable year.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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